TaxTMI 
TaxTMI 
2022 (6) TMI 221
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....d of condonation of delay in the ground of condonation of delay after the notice was served to the assessee seeking argument on the grounds of appeal" 3. The assessee has declared his income from salary and business & profession during the year. The case has been selected through CASS for the purpose of 'Limited Scrutiny' on a reason - "Whether the investment and income relating to securities (derivative) transaction are duly disclosed". 3.1 As the details were not filed even though various notices were issued to the assessee, the AO issued a show cause notice dated 26-11- 2018 directing the assessee to file the details in connection with the reasons of the scrutiny assessment. There was no response from the assessee the learned asses....
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....ailed to explain the delay in filling the appeal on day-to-day basis. Moreover, the appellant did not file any affidavit explaining the delay in filling the appeal." The learned officer at NFAC has quoted judgment in the case of Satbarg Singh Vs. ITO of Chandigarh Bench and relying on that judgement the delay of 125 days in filling the appeal was not condoned and the appeal was dismissed. 4. The only grievance raised before us by the assessee in this appeal is that the learned NFAC has passed the order without giving the assessee an opportunity of being heard and the order has been passed contending that no evidence placed on record in respect of the delay in filling an appeal by 125 days by the assessee. 5. While arguing the case ....
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....Viswas Scheme 2020, the in support of your Grounds of Appeal, you are requested to furnish or cause to be furnished Ground wise written submission, along with supporting documentary evidences(s) and /or documents as specified in the attached Annexure, if any and if not already submitted electronically on the E filling portal." So, AR of the assessee argued that as he was under the bona fide belief that the reasons submitted for delay in filling an appeal by the assessee for an about 125 days delay has been accepted, and he was directed to submit the submission on merits. Thus, he has submitted reply on merits, but the order has been passed without considering the merits of the case and that too without giving an opportunity of being hear....
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....f appeal. 8. We have considered the rival submission and contentions raised. As the assessee has contended that the decision of NFAC in not allowing the proper opportunity to submit the submission in respect of delay in filling an appeal is against the principles of natural justice. Therefore, considering the facts of the case that the assessee was out of India is transpired from the copy of the passport placed on record. We feel that when the circumstances were beyond the control of the assessee and we considered this compliance of the assessee as valid compliance raised in the appeal memo and was not given specific opportunity to place on record the evidence. Thus, the order of the lower authority is against the principles of natural j....